Potential improvements in Defense Commissary Agency (DeCa) decision making if grocery industry financial reporting formats and methodology is utilized
Ballenger, Robert E.
Louvau, Gordon E.
Gates, William R.
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The Defense Commissary Agency (DeCA) holds a unique position within the Department of Defense (DoD) by being the only agency that runs a self- sustaining operation. As such, its operations run closely to that of the private sector, in particular the grocery industry. DeCA currently utilizes a standardized federal reporting format for its three principal statements, per Office of Management and Budget guidelines. The Statement of Cash Flows is the only statement of the three whose format is conducive to providing beneficial information to an external user (Congress, citizens, etc.). The Statement of Financial Position and Statement of Operations (and Changes in Net Position) formats, on the other hand, provide useful information to the Office of Management and Budget, but not to the external user. This thesis examines DeCA's financial statements, and discusses the shortcomings of the two statements' formats. It further proposes new formats which are more aligned with grocery industry formats, and conducts comparative analysis with two grocery firms and the grocery industry as a whole
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